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In my own experience, while tobacco continues to age and improve for 20-25 years, most of that improvement occurs within the first five years

For the purposes of subheadings 9801.00.70 and 9801.00.80: (a) When because of the destruction of customs records or for other cause it is impracticable to establish whether drawback was allowed, or the amount allowed, on a returned article, there shall be assessed thereon an amount of duty equal to the estimated drawback and internal-revenue tax which would be allowable or refundable if the imported merchandise used in the manufacture or production of the returned article were dutiable or taxable at the rate applicable to such merchandise on the date of entry, but in no case more than the duty and tax that would apply if the article were wholly of foreign origin

Robust dimensions of anxiety sensitivity: Development and initial validation of the Anxiety Sensitivity Index-3

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